The Product
- Two floor-standing racks made of 14-gauge steel, for storing and organizing items.
- The HSRF is an A-frame rack for horizontal storage, with weight-bearing metal hangers on each frame.
- The VSRF is a rack for vertical storage, with 12 metal hangers that keep its contents upright.
- Both are imported unassembled, with all the hardware needed to put them together.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| HSRF rack and VSRF rack | HTS 9403.20.0082 | Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Steel racks, other than those described in statistical reporting number 9403.20.0075 |
Explanation
Heading 9403 covers other furniture, and its subheading for other metal furniture includes a line for steel racks. CBP placed both floor-standing steel racks on that line.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a floor-standing rack for storing and organizing items?
- Is the rack made of steel?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9403.20.0082 | ✓ Still in the schedule | Heading 9403 › Other metal furniture › Steel racks, other than those described in statistical reporting number 9403.20.0075 | Today's duty from Canada |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
CBP also classified metal furniture under subheading 9403.20.00 in N355180, N359134, N351331, N351495, N357456, N359784, N360438 and N352964. Those rulings put the goods on other statistical lines of that subheading.
- N355180November 12, 2025Metal furniture from Canada9403.20.0086
- N359134March 4, 2026Metal furniture from Canada9403.20.0086
- N351331July 29, 2025The tariff classification and country of origin of metal furniture9403.20.0050
- N351495July 30, 2025Metal furniture from India9403.20.0086
- N357456January 29, 2026Metal furniture from China9403.20.0086
- N359784March 18, 2026Metal furniture from China9403.20.0086
- N360438April 16, 2026Metal furniture from India9403.20.0050
- N352964September 3, 2025Metal furniture from Poland9403.20.0050
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N361192 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms